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the Code of Virginia
2019 Code of Virginia
Title 58.1 - Taxation
General Provisions of Title 58.1
Article 1. In General
- § 58.1-1. Definitions
- § 58.1-2. Reciprocal agreements with other states for collection of taxes
- § 58.1-3. Secrecy of information; penalties
- § 58.1-3.1. Availability of information necessary to audit local tax returns and other such privileged or confidential tax information
- § 58.1-3.2. Attorney General's and Tax Commissioner's authority to request and share information
- § 58.1-3.3. Deemed consent to disclosure
- § 58.1-4. Person preparing tax return for another not to disclose information without consent
- § 58.1-5. Persons, etc., engaged in more than one business
- § 58.1-6. Priority of taxes, etc., in distributions
- § 58.1-7. Same; liability of recipient of improper corporate distribution
- § 58.1-8. Filing of tax returns and payment of taxes which fall due on Saturday, Sunday or legal holiday
- § 58.1-9. Filing of tax returns or payment of taxes by mail or otherwise; penalty
- § 58.1-10. Collection of taxes accrued prior to repeal
- § 58.1-11. Oaths or affirmations unnecessary on returns; misdemeanor to make false return
- § 58.1-12. Payment of tax by bad check
- § 58.1-13. State taxes to be paid into the general fund
- § 58.1-13.1. Repealed
- § 58.1-14. Out-of-state tax collections
- § 58.1-15. Rate of interest
- § 58.1-16. Overcollection of tax
- § 58.1-17. Donations to the general fund
Article 2. Responsibility of Fiduciaries in Tax Matters
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